cindybissevon
Level 3
12-07-2019
04:16 AM
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From FTB.CA.gov website: Jan 23, 2019 - If no taxpayer is the child's parent, the taxpayer with the highest AGI. Your principal residence must be in California for more than half the tax year. If you do not have a qualifying child, you (or your spouse if you file a joint return) must be between 25 and 65 years old at the end of the tax year.